Audit 397048

2025-001 U.S. Department of Agriculture Child Nutrition Cluster Federal Financial Assistance Listing #10.555 National School Lunch Program Federal Financial Assistance Listing #10.553 School Breakfast Program Eligibility Material Weakness in Internal Control Over Compliance Retention of Direct Certification Documentation Criteria: Proper controls over eligibility include the retention of Direct Certification documentation for all students eligible for the program within the student file. Condition: The Region Schools do not have an internal control system designed to retain the appropriate documentation related to direct certification from the State of Iowa (State). Cause: Each school location was not aware that documentation of direct certification needed to be maintained after the school year. Effect: Region Schools will not have documentation on hand to review by State or outside auditors to determine students were eligible for the program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 75 participants out of 784 participants were selected for eligibility testing. Repeat Finding from Prior Years: No Recommendation: We recommend management retain all Direct Certification information within the file for the students eligible to participate in the program. Views of Responsible Officials: Management agrees with the finding.

2025-002 U.S. Department of Agriculture Child Nutrition Cluster Federal Financial Assistance Listing #10.555 National School Lunch Program Federal Financial Assistance Listing #10.553 School Breakfast Program Eligibility Material Weakness in Internal Control Over Compliance Retention of Review of Student Eligibility Criteria: Proper controls over eligibility include the retention of the review of Direct Certification or other income thresholds within the student file to verify review control has occurred prior to students being added to program. Condition: The Region Schools do not have an internal control system designed to retain the appropriate review documentation within the student file. Cause: The Region Schools were not aware documentation needed to be maintained. The review of eligibility was completed but no documentation was maintained. Effect: Students might be added to program that are not eligible for the program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 75 participants out of 784 participants were selected for eligibility testing. Repeat Finding from Prior Years: No Recommendation: We recommend a checklist or other documentation be maintained to demonstrate review has been completed prior to students being added to the program as eligible for free or reduced meals. Views of Responsible Officials: Management agrees with the finding.

2025-003 U.S. Department of Agriculture Child Nutrition Cluster Federal Financial Assistance Listing #10.555 National School Lunch Program Federal Financial Assistance Listing #10.553 School Breakfast Program Reporting and Special Test and Provisions Material Weakness in Internal Control Over Compliance Retention of Review of the Monthly Meal Reporting Criteria: Proper controls over reporting include the retention of the review of monthly reporting to the State of Iowa for meals under the National School Lunch Program and School Breakfast Program. Condition: The Region Schools do not have an internal control system designed to retain the appropriate review documentation for each meal count reported to the State of Iowa. Cause: Each school location in the Region Schools does not have a set review process in place that someone is reviewing the reports separately from the person preparing the reports. Effect: Submissions to the State of Iowa can have errors that would not be noticed. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 20 reports out of 60 reports were selected for reporting testing. Repeat Finding from Prior Years: No Recommendation: We recommend a documented review process be added at each location completed prior to submission of the reports to the State of Iowa. Views of Responsible Officials: Management agrees with the finding.